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Rating: Case Law, Legislation, Links 22-03-15

Income, Corporation, Capital Gains, Inheritance Taxes, VAT and so on.

Rating: Case Law, Legislation, Links 22-03-15

Postby dls » Sun Mar 22, 2015 7:18 am

Rating, Council Tax
Please take the time to explore these links. Once you get used to what is provided, the power to enquire about the law is properly substantial. Suggestions for further leading cases, statutes, links and corrections are always welcome. I give my warm thanks to those who have suggested material.

Case law:
Leading Cases:
    Dawkins (Valuation Officer) -v- Ash Brothers & Heaton; HL 1969 - The House considered the statutory principle of valuation for rating purposes: ‘But one excludes human realities to a limited and necessary extent, since it is only the human realities that give any value at all to hereditaments. They are excluded in so far as they are accidental to the letting of a hereditament. They are acknowledged so far as they are essential to the hereditament itself.
    Re Marriage Neave & Co; CA 1896 - The court considered the liability for rates of a company’s receiver:
    W & JB Eastwood Ltd -v- Herrod (VO); HL 1971 - The House was asked whether buildings used for producing broiler chickens were agricultural buildings. They would be exempt had it been possible to say that they were used ‘solely’ in connection with the agricultural operations on the land together with which they were occupied, which was used for the production of barely which was converted into poultry food.

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